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2023 May Tax Meeting

May 4-6, 2023, Washington, DC

Thoughtful Insights. Useful Analysis.

Thoughtful Insights. Useful Analysis.

Section Meeting Materials Archive

Thousands of pages of cutting-edge committee program materials presented at Section of Taxation Meetings from May 1999 to the present are available to all Tax Section members in TaxIQ. These PDF documents contain analysis of the latest federal tax policy, initiatives, regulations, legislative forecasts, and planning ideas developed by the country's leading tax attorneys and government officials.

Materials by Committee

Administrative Practice

Important Developments

Independent Office of Appeals Alternative Dispute Resolution Programs


Capital Recovery and Leasing

Current Developments and Update on Pending Guidance

Capitalized Section 174 Costs as Property?


Civil and Criminal Tax Penalties

Government Updates

How to Navigate Defending PPP, EDIL and ERC Cases


Closely Held Businesses 

Buy-In, Buy-Out and Operational Considerations for Professional Practices and Closely Held Businesses

Hot Topics for Closely Held Businesses


Corporate Tax

M&A in the Age of Pillar Two


Court Procedure and Practice

Litigating a Remote Trial in United States Tax Court

Current Developments


Cryptocurrency Task Force

Staking Out a Position on Crypto Staking



Diversity, Equity, and Inclusion in the Workplace and the Impact of Implicit Bias: A Survey of Initiatives and Best Practices in the Legal Profession


Employee Benefits

Executive Compensation Update

Hot Topics

Mental Health Parity and Addiction Equity Act (MHPAEA)


Estate & Gift Taxes

GST Exemption: Accentuation on Allocation Without Rumination

It’s Not Just Charities Anymore – Expanding Impact with Philanthropic Vehicles

Do’s and Don’ts When Structuring FLPs


Estate & Gift Tax and Fiduciary Income Tax Joint Session

What Estate Planners need to know about the Corporate Transparency Act

Young Lawyers: Unpacking the Getty New Yorker Article

Overplanning – How to Avoid It and What to Do About It


Exempt Organizations

Thinking Beyond Exemption: What Every EO Needs to Know about the First Restatement of Charitable Nonprofit Organizations

New Kid on the Block: Purpose Trusts

The Regulators are Coming!


Fiduciary Income Tax

Alternative Methods of Grantor Trust Reporting

Helping Your Clients After Wealth Transfer (or Maybe Before?): Using Fiduciary Income Tax as a Planning Opportunity


Individual & Family Taxation

Navigating the Income Tax Consequences of Gambling

Transparency and IRS Guidance


Low Income Taxpayer Representation Workshop

Toward a Racially Neutral Tax System


Pro Bono and Tax Clinics

AI and Tax Administration – Where Do We Go From Here?

The Prisoner’s Tax Dilemma

Tax Court Updates: The View from the Bench


S Corporations

Hot Topics

Presenting Transactions in Tax Court - A Discussion with Tax Court Judges, with a Focus on Planning for and Litigating Self Employment Tax Issues


Sales, Exchanges and Basis

A Deep Dive into Synthetic Drop-and-Swaps

Current Events, and Cancellation of Indebtedness Meets OECD Pillar Two and the Inflation Reduction Act of 2022


Tax Accounting

Section 174 Capitalization – Impact on Taxpayers and Interactions with the Rest of the Code

Methods Considerations of the Corporate Alternative Minimum Tax


Tax Policy and Simplification

Breaking Down the Tax Gap to Identify Needed Solutions

From Strategic Planning to Implementation: Opportunities and Challenges for the IRS after the Inflation Reduction Act


Teaching Taxation

Taxing the Metaverse


US Activities of Foreigners and Tax Treaties

Current Developments in Inbound International Tax and Treaties

Investment Funds Formation, ETB and Other Inbound Tax Implications


Young Lawyers Forum

Representing Tax-Exempt Organizations – Filing a Form 1023 and Other Common Matters